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(영문) 서울고등법원 2017.07.05 2017누35013
부가가치세부과처분취소
Text

1. The plaintiff's appeal is dismissed.

2. The plaintiff shall bear the total costs of the lawsuit after the appeal.

purport, purport, and.

Reasons

1. The reasons for the entry of this case by the court of first instance concerning this case are as follows: (a) the part of the judgment of the court of first instance is dismissed or added as set forth in paragraph (2) above; and (b) the decision of the plaintiff's assertion emphasized or added by this court is as stated in the reasons for the judgment of the court of first instance, except for the addition under paragraph (3) below; and (c) thus, they are cited in accordance with

2. Part II, which is removed or added, is referred to as “Plaintiff and Nonparty” in Part 9, as “A Co., Ltd. (hereinafter referred to as “A” when it is deemed to mean “A” and “A” in Part 9, which was merged and dissolved with B Co., Ltd. on December 31, 2013; hereinafter referred to as “A”).

Part 10 of the Second Party “B” (hereinafter referred to as “B”) is regarded as “B” (hereinafter referred to as “B when the term “B” is referred to as “B”).

Part 2, Part 2, Part 4, Part 1, Part 2, Part 3, Part 2, Part 4, Part 5, and Part 7, each "Plaintiff" shall be raised to "A".

The 4th, 6th, 6th, 11, 17th, 7th, 7th, 8th, 12, 13, 19, and 20th, “Plaintiffs” shall each be “A”.

“H” in Part 20 of the 6th page shall be added to “(the representative director of the plaintiff).”

The representative of F in Part 4 of the 7th page “F” is the “F” to read “the fact that the representative G is a private business chain operated by G”.

After the 8th page “the remittance fact” includes “the actual location B, C, F, and A shall be the same as the 7th floor of the Yongsan-gu Seoul Metropolitan Government Telecommunication building, and the fact that each of its officers and employees is shared by the fields of business, such as business, funds, production, shipment, material management, personnel labor, and other fields of business without distinguishing the content of the division of business from each other.”

The 5th parallel "Year 2009" was laid down as "from around 2004", and thereafter, "Year 2009" was added as "Year 2009."

Part 9 7.

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